Product classification: predominance of soap ingredients governs tariff heading, placing Nirma under soap heading not surfactants. Toilet soap products in which sodium salts of fatty acids predominate, even if containing a very small percentage of Alpha Olefin Sulphonate (an organic surface active agent), derive their essential character from the fatty acid sodium salts; accordingly they should be classified as soap rather than as organic surface active preparations under the tariff, applying the rule that the preponderant ingredient determines classification.